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2013 (12) TMI 1346 - AT - Central ExciseSupply of ‘Aromatic Compounds’ to various traders – Waiver of Pre-deposit – Held that:- Appellant had filed affidavit/ certificates of various traders who have categorically stated that ‘Aromatic Compounds’ purchased by them from the appellant are being sold to various small and tiny industrial units manufacturing Agarbatis etc. – Following UOI vs. Garware Nylons Limited [1996 (9) TMI 123 - SUPREME COURT OF INDIA] - the appellant had classified the product under Chapter heading 3302 on his knowledge of the product, if the department wants to reclassify the product under Chapter heading 3303, it is for the Revenue to adduce evidence to this regards - there was no evidence found which has been put forth by the Revenue for change of classification of the very same products which are cleared to the traders - Prima facie, the appellant has made case in their favour – Pre-deposits waived till the disposal – Stay granted.
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